Treasury Laws Amendment (2022 Measures No. 4) Act 2023 (29 of 2023)

Schedule 2   Taxation treatment of digital currency

Part 1   Main amendments

Income Tax Assessment Act 1997

13   Subsection 995-1(1) (definition of foreign currency)

Repeal the definition, substitute:

foreign currency means a currency other than:

(a) Australian currency; or

(b) *digital currency; or

(c) anything prescribed by the regulations for the purposes of this paragraph.